Relating to the individual income tax by allowing members of the general assembly to deduct unreimbursed mileage when performing constituent services under certain circumstances, and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 14, 2026
2. ✓
   Done: SubcommitteeJanuary 22, 2026
3. ✕
   Stopped: Senate committeeDied when the General Assembly ended
4. Next: Passes the Senate
5. Next: House committeeFunnel: by March 20, 2026
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill relates to the individual income tax by allowing members of the general assembly (members) to deduct unreimbursed mileage when performing constituent services under certain circumstances. The bill allows a member to subtract unreimbursed mileage at the same amount per mile as determined by the director of the department of administrative services in Code section 8A.363(1) or any reimbursement rate for expenses established by the general assembly for members. The bill does not apply to mileage incurred on legislative days during a legislative session or special session, or mileage incurred for campaign functions. The bill defines “legislative day” and “campaign function”. The bill applies retroactively to tax years beginning on or after January 1, 2026.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Senate subcommittee

Named January 22, 2026. It hasn’t reported yet.

• Sen. Dan Dawson REmail
• Sen. Tony Bisignano DEmail
• Sen. David D. Rowley REmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§422.7

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works